TY  - JOUR
TT  - Audit Model Characteristics ofTASs/TFRSsAdapted Financial Statements
AU  - Gençoğlu, Ümit Gücenme
AU  - Arsoy, Aylin Poroy
AU  - Ertan, Yasemin
AU  - Bora, Tuba
PY  - 2014
DA  - October
DO  - 10.25095/mufad.396487
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 1
EP  - 26
IS  - 64
KW  - TMS/TFRS
KW  - Bağımsız Denetim Standartları.
N2  - In recent year, there has been important developments in the independent audit area in Turkey. As a result of these developments, businesses that are not operate in the capital markets but provide the criteria determined by the Council of Ministers become subject to independent audit. The aim of this study is to create a model to guide professionals relating independent audit of financial statements that were adopted TASs/TFRSs, make recommendation to auditor for detection of misrepresentation and search answer stopossible questions.
UR  - https://doi.org/10.25095/mufad.396487
L1  - https://dergipark.org.tr/en/download/article-file/427541
ER  -